In Brief
The Supreme Court examined whether a municipal corporation in Kerala could revise property tax assessments before the legally mandated five-year review period. The appellant, which owned a tourist home complex separately assessed in nine buildings, challenged mid-cycle revision notices as ultra vires. The High Court upheld the revision citing Rule 2A of older taxation rules permitting two-year reviews. The Supreme Court held that the substantive five-year provision in Section 238 of the 1994 Municipalities Act prevails over older delegated rules to the contrary, making them invalid. Additionally, revision notices must assign reasons, particularly for substantial improvements—which this notice failed to do. The Court allowed the appeal and set aside the revision order.",
The lawyer headnote and full judgment text are available to registered users.